What is it?
Reporting standard issued or operated by WRI / WBCSD.
Regulatory recognitionMandated or referenced by SB 253, ESRS E1, AASB S2, SSBJ, CNBV Mexico
Standards & schemes · Reporting standard
GHG Protocol Corporate Standards
WRI / WBCSD
Which version is current?
Profile version 2. Official information last verified 22 August 2026.
Who and what does it cover?
- Geography
- Global
- Sectors
- All sectors
- Scope
- Company / product
What does it require?
The accounting backbone for Scope 1, 2 and 3 emissions: Corporate Standard, Scope 2 Guidance, Corporate Value Chain (Scope 3) Standard and Product Standard.
What it does not demonstrateUsing this framework does not by itself verify data accuracy, legal compliance or sustainability performance.
How is conformity assessed?
ISO 14064-3 / ISAE 3410 verification
Grievance mechanismNot specified in this profile
Who makes the decision?
WRI / WBCSD
Assurance arrangementISO 14064-3 / ISAE 3410 verification
Chain of custody
Not specified in this profile
ISEAL membershipNot specified in this profile
Conditional relationships
Claims it may support
A relationship does not mean that the standard proves or validates every use of a claim.
Carbon neutral productProvides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verifiedCarbon neutral companyProvides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verifiedCarbon insetting” (value-chain offsets)Provides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verified100% renewable energyProvides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verifiedHalve our emissions by 2030, net zero by 2050Provides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verifiedWe've cut net GHG emissions 24.5% vs our 2018 baselineProvides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verified
Legal context
Laws referencing it
California SB 253 — Climate Corporate Data Accountability ActUnited States · Referenced by law · Editor to confirm the provision and purpose of the reference.CNBV sustainability disclosure provisionsMexico · Referenced by law · Editor to confirm the provision and purpose of the reference.Corporate Sustainability Reporting Directive (CSRD)EU · Referenced by law · Editor to confirm the provision and purpose of the reference.
Dictionary
Dictionary concepts
Version record
What has changed
- Version 2Initial profile published after recorded site-owner/editor review of the complete standards batch.
- Version 1Initial private editorial draft imported from the reviewed standards handover.
Last verified 22 August 2026. This neutral profile is informational and does not recommend, rank or endorse the standard.